1. Field of the Invention
The present invention generally relates to an accounting guide and more particularly to a guide having a unique folding construction which enables the guide to have all of its components oriented in a straight line condition or enabling the end components to be oriented in perpendicular relation through a novel hinge structure at the juncture between the two end components. The hinge structure includes a triangular rigid component that is connected to the end components by a hinge structure having angularly disposed hinge axes between a triangular connecting member and two end components so that the end components can be oriented in perpendicular relation, in overlying relation or in longitudinal alignment. The foldable guide device may be used for various purposes and is preferably constructed of transparent material and provided with various indicia, guide lines and the like which enable it to be used for various purposes including assistance in accounting entries in a ledger or the like.
2. Information Disclosure Statement
Prior Pat. No. 4,674,192 issued June 23, 1987 for Accounting Guide discloses a transparent guide for use in assisting accountants in various entries in ledgers and the like. The device disclosed in that patent is in the form of an L-shaped member having two components oriented in perpendicular relation and provided with indicia, translucent areas and an opening to facilitate entry of information into the ledger sheets and the like. However, the structure in that patent and the prior art of record in that patent is not the same as nor equivalent to the structure of this invention.